It’s finally fall!

With the 🍂 Midwest weather looking like it should in mid-October, we offer you a poem along with a photo of Lola this week. Fall, Leaves, Fall by Emily BrontĂ« Fall, leaves, fall; die, flowers, away;Lengthen night and shorten day;Every leaf speaks bliss to meFluttering from the autumn tree.I shall smile when wreaths of snowBlossom … Read more

Understanding the 0.3% THC Threshold

The 2018 Farm Bill made a significant change to the definition of “marijuana” by introducing a THC threshold. Specifically, it now requires a concentration of at least 0.3% Delta-9 THC on a dry weight basis for something to be considered marijuana. In simpler terms, if a plant—or any product derived from it—contains 0.3% Delta-9 THC … Read more

Connelly: How to Pull the Wrench from the Works

In last week’s post, we talked about the Connelly case before the U.S. Supreme Court, which involved a fight between an estate and the IRS about whether money from a Key Person Insurance policy (that a company takes out on the lives of its shareholders) should count toward the company’s fair-market valuation for the purposes … Read more

Connelly: a Wrench in the Succession Planning Works?

The U.S. Supreme Court issued a plethora of impactful decisions in its last term. One that might have flown under the radar had to do with estate taxes. Though topic of taxes does not normally make for engaging content, this just might be an exception. If you are a business owner (or are related to … Read more

Border to Border

Remember back with Carter’s Big Mac post, I said we’d explore more things? Here is one of those posts! The enforcement of laws depends on who made the law. If a city counsel created the ordinance, then it applies to that city – and no others. Same with counties, states, and countries. Sometimes an organization … Read more

Labor Day 2024

It sure was a beautiful end to summer with a gorgeous long weekend of weather. We hope you were all able to enjoy the time with family and friends like Lola did. See you next week with a fresh blog post!